Value Added Tax 2023-24

The 2023-24 edition may now be ordered, singly or as part of the General Tax Annuals bundle. Payment will be taken immediately and the book(s) will be dispatched when published, between May and August 2023. (Please contact us if you prefer to buy the 2022-23 edition, which is still in stock.)

Practical, in-depth commentary (over 1,000 pages) on VAT, written in a clear style, at an intermediate level.

The book is aimed at tax professionals who do not specialise in VAT. The book represents superb value on its own or as part of a discounted bundle.

Contents (in brief)

• Overview
• General principles of VAT
• Property
• Cross-border transactions
• Partial exemption and the capital goods scheme
• Zero rating and reduced rating
• Exemptions
• Special schemes (flat rate, etc.)
• Dealing with HMRC

New for this edition

• TBA

The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.

VIEW FULL TABLE OF CONTENTS

VIEW SAMPLE EXTRACT